HJR 21 proposes a constitutional amendment to lock the property tax valuation for West Virginia homeowners aged 65 or older (or permanently disabled) at the assessed value when they turned 65 or purchased their home - whichever occurred later. This would prevent their taxable value from increasing due to rising market prices, potentially reducing annual property tax bills over time. The amendment must be approved by voters in the 2028 general election to take effect. It directly affects senior homeowners who occupy their primary residence as their principal dwelling.
HJR 15 proposes a constitutional amendment to allow West Virginia to increase the homestead property tax exemption for qualifying homeowners. Currently, the exemption covers the first $20,000 of assessed value for owners aged 65+ or permanently disabled. This amendment would let the legislature set a higher exemption amount (without specifying a new dollar figure) for homeowners with annual income under $20,000. It requires voter approval in the 2028 general election to take effect. If approved, it would enable future legislative action to expand property tax relief for low-income seniors and disabled residents.
HB 4016 creates a 25% state tax credit for property owners who make significant renovations to certified historic buildings in West Virginia. The credit applies to both residential and non-residential structures listed on the National Register of Historic Places or designated as contributing properties in a historic district, following federal standards for historic preservation. To qualify, renovations must meet "material rehabilitation" standards (costing at least 20% of the property’s assessed value) and be certified by the West Virginia Department of Tourism and the National Park Service. This bill replaces older, fragmented provisions with a centralized system to streamline claiming the credit and administering the program.
This House Joint Resolution (HJR 17) proposes a constitutional amendment to permit West Virginia's legislature to create laws exempting owner-occupied residential real property from ad valorem taxation. It would allow the legislature to establish exemptions for the value of residential property (including mobile homes) used exclusively as a primary residence by the owner, who must be a state citizen. The amendment includes key limits: only one exemption per household (owner and spouse combined), and future exemption laws must follow specific requirements set by the legislature. This is a procedural constitutional change requiring voter approval in 2028, not an immediate tax removal.
SB 652 changes how property tax revenues from high-impact data centers are distributed in West Virginia. It requires 80% of the tax increment (additional revenue from data center property value growth) to go directly to the county where the data center is located, starting July 1, 2025. The remaining 20% is allocated as follows: 50% to the Personal Income Tax Reduction Fund, 10% to all counties based on population, 5% to an Economic Enhancement Grant Fund, and 5% to an Electric Grid Security Fund. This bill directly affects counties hosting certified high-impact data centers by increasing their local revenue from these facilities.
HB 4454 increases West Virginia's homestead property tax exemption from $20,000 to $40,000 for qualifying homeowners. It directly affects residents aged 65 or older or those certified as permanently and totally disabled who have lived in West Virginia for two consecutive years. The bill allows the exemption to apply to the first $40,000 of a home's assessed value, reducing property taxes for eligible primary residences. The change requires applicants to confirm they aren't receiving a similar exemption in another state.
HJR 5 proposes a constitutional amendment to increase West Virginia's homestead exemption for property taxes. The current exemption of $20,000 would be raised, providing tax relief to eligible homeowners who are 65 or older, permanently and totally disabled, and own their primary residence. This change would require voter approval in the 2028 general election to take effect. The amendment directly affects homeowners meeting these age or disability criteria who qualify for the exemption under current law.
This bill increases West Virginia's homestead property tax exemption from $20,000 to $40,000 for primary residences owned by residents who are 65 or older or permanently and totally disabled. To qualify, homeowners must have lived in West Virginia for two consecutive years before the tax year (with exceptions for returning military members or those reestablishing residency within five years). The exemption applies to the first $40,000 of a home's assessed value and becomes effective July 1 for the following tax year, though it terminates if the property is sold or transferred. Only one exemption is permitted per homestead, regardless of how many qualifying owners reside there.
This bill adjusts state funding for West Virginia school districts when counties cannot collect full property taxes due to court orders, valuation errors, or pending legal cases. It requires the state to increase aid by the amount of lost property tax revenue (e.g., from tax refunds, incorrect valuations, or court delays), but only if the legislature funds the state share adequately. The adjustment also applies to counties receiving payments in lieu of property taxes. This ensures school funding remains stable despite fluctuations in local tax collections.
This bill creates a property tax exemption for homeowners in West Virginia whose household income meets federal poverty guidelines. It directly affects low-income homeowners who occupy their property as their primary residence and pay school excess levies (the portion of property taxes funding schools beyond regular levies). To qualify, applicants must file an annual application between July 1 and December 1 with proof of income, residency, and property ownership, and meet residency requirements (two years in WV or specific return-from-out-of-state rules). The exemption applies only to school excess levy taxes - not regular property taxes - and must be renewed yearly.
